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TMI Blog2018 (12) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... The department has not considered the exemption eligible for agricultural produce and has raised the demand without mentioning the category of service. It is not understood whether the demand is on storage or warehousing services or under GTA service - There is a fundamental flaw in the show cause notice as well as in the impugned order. The demand cannot sustain and requires to be set aside - appeal allowed - decided in favor of appellant. - ST/Misc./41112/2017 and ST/611/2011 - Final Order No. 43122/2018 - Dated:- 17-12-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri P.C. Anand, Chartered Accountant for the Appellant Shri B. Balamurugan, AC (AR) for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are exempted vide Notification No. 12/2002- So also the services of fumigation are exempted with regard to storing of agricultural produce. The appellant had provided such services not only for the agricultural produce but also for petroleum products. But the original authority has not taken into consideration the fumigation receipts, dess receipts etc. and has also not given weight to the contention of the appellant that they are using the warehouse for storing of agricultural products such as paddy, wheat etc. The impugned order has confirmed the demand without mentioning the classification of service. The appellant has not been able to understand the category of service on which the demand has been made and with much effort has defended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an sustain. The appellants have rendered storing and warehousing services for agricultural produce as well as petroleum products. They have rendered transportation of services for petroleum products. The department has not considered the exemption eligible for agricultural produce and has raised the demand without mentioning the category of service. It is not understood whether the demand is on storage or warehousing services or under GTA service. There is a fundamental flaw in the show cause notice as well as in the impugned order. For this reason, we hold that the demand cannot sustain and requires to be set aside. The impugned order is set aside and the appeal is allowed with consequential relief, if any. 6. The miscellaneous applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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